The general statute of limitations for the IRS to assess tax or a civil penalty is three years from the filing of the tax return. There are several exceptions. The FBAR statute of limitations is generally 6 years from the filing due date of the FBAR. There are several international information forms pertaining to overseas... Read More

Are Taxes Dischargeable in Bankruptcy? If you owe past due federal taxes that you cannot pay, bankruptcy may be an option. As a result, some taxpayers need to know the basics of discharging tax liabilities. Other options include an IRS payment plan, an offer in compromise or currently not collectible status. If you have filed... Read More

IR-2016-145, Nov. 4, 2016 WASHINGTON – The Internal Revenue Service today issued an urgent alert to tax professionals who use IRS e-services to beware of an email asking them to update their accounts and directing them to a fake website. The subject line for the fraudulent email is “Security Awareness for Tax Professionals.” The “From”... Read More

A taxpayer has a right to authorize another person to act on his or her behalf as a representative. Only an individual who is authorized to practice before the IRS can represent taxpayers. Attorneys are authorized to represent taxpayers before the IRS, EDD, SBOE and FTB. A tax attorney is skilled in tax procedure and... Read More

An IRS form 1099 is a form that is used to report payments that you make to others. The IRS uses this information to confirm that taxpayers have reported on their tax return income that they have received. If the income is not reported, then the IRS will typically use the 1099 to assess additional... Read More

What are my options if I have an EDD tax liability? It is not uncommon for a business to experience payroll tax difficulties that result in a tax liability at some point. If you have an EDD tax liability, you may need to request an affordable payment plan. Payroll taxes are collected and remitted tot the... Read More

There are several types of IRS scams that have been going around for some time. The typical IRS scam involves a phone call to a taxpayer saying that they must pay a tax liability or they will be arrested immediately. There is another variation to this scam now. The Internal Revenue Service and its Security... Read More

How can the IRS Collection Appeal Program help me if I have an IRS tax liability? When a taxpayer has an IRS tax liability, the IRS can initiate aggressive enforced collection activities, such as issuing wage and bank levies and asserting liens. Sometimes the IRS determines that a different entity or individual is an alter ego... Read More

If you don’t file your tax returns, the IRS could file a return for you and begin enforced collection activities. The IRS preparing a tax return on your behalf is called a substitute for return, or SFR. The IRS typically has three years from the date of filing to examine your return and assess additional... Read More

The IRS has broad collection authority to collect delinquent taxes and to seize and sell property to collect delinquent taxes. Internal Revenue Code section 6201 grants to the IRS broad authority to assess taxes either by self-assessment by the taxpayer or as a result of an examination or audit conducted by the IRS. However, generally... Read More